Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as a matter of course and that remand to the CIT is to be made where the ITAT records a divergent view on the basis of material which has been filed before the Appellate Tribunal for the first time.
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